After the economic liftoff, the living and material conditions in Taiwan have greatly improved. Every local government has set up a review committee to promote the establishment of public art. Today, Taipei has the most public art pieces in Taiwan. However, due to various aesthetics, the results of the committee's deliberations often differ from the people's subjective feelings and expectations. The government's decision-making model by setting up committees has created accountability issues such as who should be responsible and how should it be held. This study divides the accountability of the Taipei City Public Art Review Committee into four aspects: administration, politics, professionalism, and society. The authors discuss the limitations of the Review Committee's actual operation and provide suggestions for improving its accountability.